2. 外语
  3. Which of the following is an example of "revenue expenditure"?______.

Which of the following is an example of "revenue expenditure"?______.

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问题 Which of the following is an example of "revenue expenditure"?______.
选项 A、The buying of a delivery van
B、Paying for a five-year lease on shop premises in city center
C、Putting petrol in a delivery van
D、Repaying a loan which was taken out three years ago
答案C
解析 答案为C项。revenue expenditure“收益支出”，凡是只在本会计期间内受益的支出，如日常维修等，属于收益支出，与当期收益相配比，作为当期费用。它有别于资本支出(capital expenditure)，即固定资产的购入成本和购入后至开始投入正式运用前所发牛的有关支出，如安装费、调试费等，都计入固定资产的原值。资本支出能够延长固定资产的使用寿命，增加其生产能量或提高生产效率，其受益期超过一个会计期间以上。根据收益支出的定义，本题中C项的意思“为货车加汽油”的支出受益期一般不会超过一个会计期间，应属于收益支出，故选C项。
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